Thanks everyone for your comments. The wood is sapele and the owl was carved with the texture tool at different angles, depth of cuts and texturing parameters. The design is from several different modified bitmaps images. I did try some yellow poly carbonate for the eyes and the moon, but it was too much so used some frosted poly that I had scavenged from the cover of a fiber optic patch panel that was being replaced.
Again thanks for the comments,